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Research

• The COVID-19 Black Swan: Auditing Uncertainty
• The Rise of Mobile Devices: An Era of New Audit Risk Assessment Challenges
• “Expert Knowledge Elicitations in a Procurement Card Context: A Visual Expert Dashboard”, with Abdullah Al-Awadhi and Miklos A. Vasarhelyi, (status: under revision at the Journal of Accounting Information Systems)
• Proof of Reserves: An Audit Attestation Framework
• MF Global - Audit classroom case study - work in progress
• Planning a New Urban Venture Involving Blockchain: Overcoming Homophily?
• News Headlines for prediction of Going Concern Opinions
• IOT as Audit Evidence
• AutoML for the prediction of financial misstatements
• Consequences of COVID-19 on Auditors in the Workplace
• Designing Equitable AI Systems: Pragmatizing Rawl’s Theory of Social Justice
• Guided Expert Systems for Auditor Risk Assessment - experimental research using IDEA at the KPMG University - work in progress
• A Quantifiable Complexity Measure to Evaluate Transparency in Government Financial Data
• A Reasonable Assurance Framework for Distributed Ledger Technology Systems: A Risk Assessment Approach

Consulting

• Technical/Professional Work, Dronnovation. (May 2017 - Present). Research initiative regarding the use of drones for auditing and accounting. The name and logo are currently are trademarked.

Honors & Awards

• Best PhD Student Paper Award, American Accounting Association. SET Section Workshop (August 2013)
• 2018 Best Paper Award , SET section of the AAA (January 2018)
• 2018 Outstanding Dissertation Award, AAA SET Section ( 2018)
• SET Section 2019 Educator of the Year, SET Section of the AAA (August 2019)
• Beyond the Numbers - Felicianobiz feature, feliciano School of Business ( 2019)
• New Jersey Bright Idea Award/Accounting, NJCBAA/Seton Hall School of Business-Seton University (November 2019)
• Best Paper Award Spring 2024 Conference, Academy of Business Research (March 2024)
• AIS 2020 MYM Public Interest Section Best Paper Award, American Accounting Association (January 2020)

Refereed Published Articles

• A. Albizri, D. Appelbaum (2021). Trust but Verify: Auditing and the Oracle Paradox of Blockchain Smart Contracts. Journal of Information Systems
• D. Appelbaum, D. Schowalter, T. Sun, M. Vasarhelyi (2020). A Framework for Auditor Data Literacy: A Normative Position. Accounting Horizons
• D. Appelbaum, Z. Alzamil, R. Nehmer (2020). An Ontological Methodology for Classifying Social Media: Text Mining Analysis for Financial Data. The International Journal of Information Systems
• D. Appelbaum (2019). Commentary on this special issue of Advances in Audit Analytics. International Journal of Disclosure and Governance
• S. Kozlowski, H. Issa, D. Appelbaum (2018). Making Government Data Valuable for Constituents: The Case for the Advanced Data Analytics Capabilities of the ENHANCE Framework. Journal of Emerging Technologies in Accounting
• D. Appelbaum, S. Stein-Smith (2018). Blockchain Basics and Hands-on Guidance. The CPA Journal
• D. Appelbaum, A. Kogan, M. Vasarhelyi (2018). Analytical Procedures in External Auditing: A Comprehensive Literature Survey and Framework for External Audit Analytics. Journal of Accounting Literature/Elsevier
• D. Appelbaum, R. Nehmer (2017). The Coming Disruption of Drones, Robots, and Bots: How Will It Affect CPAs and Accounting Practice?. CPA Journal
• D. Appelbaum, A. Kogan, M. Vasarhelyi, Z. Yan (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems
• D. Appelbaum, M. Vasarhelyi, A. Kogan (2017). Introduction to Data Analysis for Auditors and Accountants. The CPA Journal
• D. Appelbaum, R. Nehmer (2017). Using Drones in Internal and External Audits: An Exploratory Framework. Journal of Emerging Technologies in Accounting
• D. Appelbaum, A. Kogan, M. Vasarhelyi (2017). Big Data and analytics in the modern audit engagement: Research needs. Auditing: A Journal of Practice and Theory
• D. Appelbaum (2016). Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence. Journal of Emerging Technologies in Accounting
• J. Zhang, X. Yang, D. Appelbaum (2015). Toward effective Big Data analysis in continuous auditing. Accounting Horizons
• D. Appelbaum, S. Kozlowski, M. Vasarhelyi, J. White (2014). Designing CA/CM to fit not-for-profit organizations. Managerial Auditing Journal
• A. Alawadhi, D. Appelbaum (2013). Expert Knowledge Elicitations in a Procurement Card Environment. Journal of Information Systems
• L. Lee, D. Appelbaum, R. Mautz III (2022). Blockchains: An Experiential Learning Activity. Journal of Emerging Technology in Accounting
• D. Appelbaum, S. Stein-Smith, E. Cohen, E. Kinory (2022). Impediments to Blockchain Adoption. Journal of Emerging Technologies in Acounting
• Z. Alzamil, D. Appelbaum, M. Vasarhelyi (2021). Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data . Journal of Information Systems
• H. Ilyas, A. Anwar, U. Yaqub, Z. Alzamil, D. Appelbaum (2021). Analysis and visualization of COVID-19 discourse on Twitter using Data Science: A case study of USA, UK and India. Global Knowledge, Memory and Communication
• N. Tojiboyev, D. Appelbaum, A. Kogan, M. Vasarhelyi (2022). Basics of SQL for Audit Data Retrieval and Analysis. Journal of Emerging Technologies in Accounting
• D. Appelbaum, R. Nehmer, Z. Alzamil (2024). IoT as Audit Evidence: A Reasonable Assurance Framework. American Accounting Asociation
• D. Appelbaum, Z. Yan, A. Kogan, M. Vasarhelyi (2023). Teaching Predictive Audit Data Analytic Techniques: Time-Series Forecasting with Transactional and Exogenous Data. Journal of Emerging Technologies In Accounting

Published Proceedings

• R. Malaga, D. Appelbaum (5s). 2023. Will Cryptocurrency Cross the Payment Chasm? Northeast Business & Economics Association Conference

Books & Chapters

• D. Appelbaum (2021). Ch 7 - Consensus Mechanisms and related Issues. Emerald
• D. Appelbaum, H. Nouri, T. Sun (火狐体育). Auditing Evolution: A Data Analytics Approach 2E. Kendal Hunt